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Updated 2025 Tax Year

Jefferson County
Property Tax Guide

Everything you need to know about property taxes in Jefferson County, ID. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
0.381% average effective rate, varies by taxing district overlay
1st Due
Dec 20
2nd Due
Jun 20
Exemptions
5+ Available
Section 1

How Property Tax Works

Jefferson County, Idaho operates under a property tax system that funds essential local services including schools, roads, fire protection, and county operations. The average effective property tax rate for Jefferson County is approximately 0.381% of assessed value, making it relatively affordable compared to many other areas. Property taxes are based on the assessed value of your property as determined by the Jefferson County Assessor's Office, which conducts assessments annually.

Your actual tax rate will vary depending on your specific location within Jefferson County due to the overlay of special taxing districts such as school districts, highway districts, fire districts, and other local improvement districts. Each property owner receives a unique tax bill reflecting the combination of taxing districts that serve their property. The county uses these tax revenues to maintain critical infrastructure and services that support the community's quality of life and economic development.

Section 2

What Makes Up Your Tax Bill

ComponentEstimated RateDescription
County General0.15%Basic county services and operations
School District0.18%Local school district operations and facilities
Highway District0.03%Road maintenance and improvements
Fire District0.02%Fire protection and emergency services
Cemetery District0.01%Cemetery maintenance and operations
Total Average0.38%Combined rate (varies by location)

Note: These rates are estimates for FY 2025-2026 and will vary significantly based on your property's location within specific taxing districts. Your actual rate may be higher or lower depending on local bonds, levies, and special assessments in your area. Contact the Jefferson County Assessor's Office for your specific tax rate breakdown.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Jefferson County, property taxes are due in two installments:

First Installment
Dec 20
Delinquent after Dec 10
Second Installment
Jun 20
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes are additional property tax bills issued when there are significant changes to your property's assessed value during the tax year. Common triggers include new construction completion, major renovations, changes in ownership that remove prior exemptions or credits, or corrections to the original assessment. Unlike the regular annual tax bill, supplemental taxes are calculated from the date of the triggering event through the end of the current tax year.

For example, if you complete a $100,000 home addition in March and your tax rate is 0.38%, your supplemental tax would be approximately $285 (75% of the year remaining × $100,000 × 0.0038). Supplemental tax bills are typically issued within 60 days of the triggering event and have their own due dates separate from your regular property tax payments.

Example Calculation

Property Value: $300,000

  • Assessed Value: $300,000
  • Homeowner's Exemption Applied: $125,000 (requires application)
  • Net Taxable Value: $175,000
  • Annual Tax (0.381%): $667
  • Monthly Escrow: $56

Property Value: $600,000

  • Assessed Value: $600,000
  • Homeowner's Exemption Applied: $125,000 (requires application)
  • Net Taxable Value: $475,000
  • Annual Tax (0.381%): $1,810
  • Monthly Escrow: $151

Property Value: $1,000,000

  • Assessed Value: $1,000,000
  • Homeowner's Exemption Applied: $125,000 (requires application)
  • Net Taxable Value: $875,000
  • Annual Tax (0.381%): $3,334
  • Monthly Escrow: $278

Note: Examples assume qualification for Idaho's Homeowner's Property Tax Exemption, which requires annual application and owner-occupancy. Actual taxes may vary based on your specific location's tax rate and applicable special district assessments.

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Section 5

Escrow & Property Taxes

Most mortgage lenders require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects monthly escrow payments along with your mortgage payment, typically 1/12th of your estimated annual property tax bill. The lender holds these funds in a separate account and pays your property taxes directly to Jefferson County when due.

Jefferson County property taxes are paid in two installments: the first half is due December 20th, and the second half is due June 20th of the following year. Lenders typically pay each installment shortly before the due date. You should receive an annual escrow analysis from your lender showing the previous year's activity and any adjustment to your monthly escrow payment. Property owners remain responsible for verifying that payments are made correctly and on time, even when using escrow services.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Jefferson County for FY 2025-2026? A: First installment is due December 20th, and the second installment is due June 20th. Full payment can be made by December 31st without penalty.

Q: What is Idaho's Homeowner's Property Tax Exemption and how do I apply? A: This exemption reduces your taxable assessed value by up to $125,000 or 50% of your home's value, whichever is less. You must apply annually with the Jefferson County Assessor's Office by April 15th. The property must be your primary residence and you must be the deeded owner occupying the home.

Q: Are there other tax credits available that require application? A: Yes, Idaho offers various credits including the Circuit Breaker Tax Credit for qualifying low-income homeowners and disabled veterans' exemptions. Most require separate applications with specific deadlines. Contact the Assessor's Office for eligibility requirements.

Q: How does the Homestead Exemption work? A: Idaho's Homeowner's Property Tax Exemption (often called homestead) reduces your assessed value for tax calculation purposes. It does not cap assessment increases but provides ongoing tax relief by exempting a portion of your home's value from taxation.

Q: When are properties reassessed and how can I appeal? A: Jefferson County assesses properties annually with notices typically mailed in April. You can appeal your assessment by June 15th by contacting the Board of Equalization. Appeals must be filed within the specified timeframe.

Q: What are the penalties for late payment? A: Taxes become delinquent after December 20th (first half) and June 20th (second half). Penalties and interest begin accruing January 1st on any unpaid balances at rates set by state law.

Q: Can I pay property taxes online? A: Yes, Jefferson County typically offers online payment options through their official website. Contact the Treasurer's Office for current online payment methods and any associated convenience fees.

Q: Why did my tax bill increase when my assessment stayed the same? A: Tax increases can occur due to changes in local tax rates, new bonds or levies approved by voters, or changes in special district assessments, even if your property's assessed value remains unchanged.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
Jefferson County Assessor & Treasurer - Property Details - 2025trueweb.jeffcowa.us
02
Tax Doc
2025 average property tax ratestax.idaho.gov
03
County
Treasurer's Office | Jefferson County, WAco.jefferson.wa.us
04
Tax Doc
Tax Due Datesjcgov.us
05
Tax Doc
Pay My Taxesjeffersoncountywi.gov
06
Frequently Asked Questions - CivicPlus.CMS.FAQjeffcomo.gov
07
Homeowner's Exemptionjcgov.us
08
State
Homeowner's Exemption - Idaho State Tax Commissiontax.idaho.gov
09
Frequently Asked Questions - CivicPlus.CMS.FAQjcgov.us
10
County
Jefferson County: Property Tax Calculation - Treasurertreasurer.jeffersoncounty39.us
All sources verified as of 2025 Tax Year

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